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TD 2014/13 - Income tax: the application of Article 10 2(a) of the United Kingdom Convention    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation	[2005] FCAFC 67; (2005) 142 FCR 134; (2005) 219 ALR 346; (2005) 59 ATR 358	Federal Court of Australia	Australia - Commonwealth	29 Apr 2005	AustLII		38
Convention between the Government of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains	[2003] ATS 22		Australia	circa 2003	AustLII		21
Commissioner of Taxation v Lamesa Holdings BV	[1997] FCA 785; (1997) 77 FCR 579; (1997) 157 ALR 290; (1997) 36 ATR 589	Federal Court of Australia	Australia - Commonwealth	20 Aug 1997	AustLII		20
Thiel v FCT	[1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516	High Court of Australia	Australia - Commonwealth	22 Aug 1990	AustLII		130
Applicant A v Minister for Immigration and Ethnic Affairs	(1997) 190 CLR 225		Australia - Commonwealth	circa 1997	Legal Online / Westlaw		13823
FCT v Lamesa Holdings BV	(1997) 77 FCR 597	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		31